For the above review engagement, select which part of the engagement description constitutes the subject matter?

Jones & Co is the external auditor of Blue plc, a listed company. The directors of Blue plc have requested that Jones & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.

For the above review engagement, select which part of the engagement description constitutes the subject matter?
A . Blue plc’s corporate governance policies
B . The UK Corporate Governance Code
C . Jones & Co
D . The directors of Blue plc

Answer: A

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